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会计英语第二版阳春晖课后题chapter3答案及解析1、Mrs. Green has given us some _______ on how to study English well. [单选题] *A. practiceB. newsC. messagesD. suggestions(正确答案)2、—What ______ your sister ______ this Saturday?—Something special, because it’s her birthday. （）[单选题] *A. are; going to doB. is; going to do(正确答案)C. does; doD. did do3、29．______ my free time, I like listening to music. [单选题] *A．AtB．OnC．In(正确答案)D．About4、--Shall we have a swim?--Yes, let’s _______ it at 9:00 next Sunday. [单选题] *A. putB. meetC. setD. make(正确答案)5、I’m not sure whether we’ll go on ______ foot or by _____ bike? [单选题] *A. the; theB. /; theC. /; /(正确答案)D. the; /6、Be careful when you _______ the street. [单选题] *A. are crossingB. is crossingC. cross(正确答案)D. is cross7、Hearing that he had passed _____ health examination, he immediately made _____ call to his parents. [单选题] *A. a; /B. the; /C. the; a(正确答案)D. a; the8、They lost their way in the forest, and _____ made matters worse was night began to fall. [单选题] *A. thatB. itC. what(正确答案)D. which9、____ father is a worker. [单选题] *A.Mike's and Mary'sB. Mike and Mary's(正确答案)C. Mike's and MaryD. Mike and Marys'10、Don’t _______. He is OK. [单选题] *A. worry(正确答案)B. worried aboutC. worry aboutD. worried11、Can you tell me how the accident _______? [单选题] *A. came about(正确答案)B. came backC. came downD. came from12、Two（）in our school were sent to a remote village to teach for a month. [单选题] *A. women teachers(正确答案)B. woman teachersC. women teacherD. woman teacher13、Many young people like to _______ at weekends. [单选题] *A. eat out(正确答案)B. eat upC. eat onD. eat with14、12．That is a good way ________ him ________ English. [单选题] *A．to help；forB．helps；withC．to help；with(正确答案)D．helping；in15、When we take a trip,we usually have to _______ a hotel. [单选题] *A. takeB. stayC. book(正确答案)D. bring16、The car is _______. It needs washing. [单选题] *A. cleanB. dirty(正确答案)C. oldD. new17、14．Builders have pulled down many old houses, and they will build a lot of new ________. [单选题] *A．ones (正确答案)B．oneC．the onesD．the one18、How _______ it rained yesterday! We had to cancel(取消) our football match. [单选题] *A. heavily(正确答案)B. lightC. lightlyD. heavy19、You’d ______ give up smoking. [单选题] *A. goodB. wellC. better(正确答案)D. best20、He _______ getting up early. [单选题] *A. used toB. is used to(正确答案)C. is usedD. is used for21、91．—Do you live in front of the big supermarket?—No. I live ________ the supermarket ________ the post office. [单选题] *A．across; fromB．next; toC．between; and(正确答案)D．near; to22、—______ —（）[单选题] *A. How long did you stay there?B. How much did you pay for the dress?C. How many flowers did you buy?(正确答案)D. How often did you visit your grandparents?23、______ my great joy, I met an old friend I haven' t seen for years ______ my way ______ town. [单选题] *A. To, in, forB. To, on, to(正确答案)C. With, in, toD. For, in, for24、21．Design a travel guide for Shanghai! ________ the competition and be the winner! [单选题] *A．JoinB．AttendC．EnterD．Take part in (正确答案)25、Allen is looking forward to _______ his American partner at the trade fair. [单选题] *A. meetB. meeting(正确答案)C. be meetingD. having meeting26、43．How much did you ________ the man for the TV? [单选题] *A．pay(正确答案)B．takeC．spendD．buy27、79．On a ________ day you can see the city from here. [单选题] *A．warmB．busyC．shortD．clear(正确答案)28、--Whose _______ are these?? ? ? --I think they are John·s. [单选题] *A. keyB. keyesC. keys(正确答案)D. keies29、I didn't hear _____ because there was too much noise where I was sitting. [单选题] *A. what did he sayB. what he had said(正确答案)C. what he was sayingD. what to say30、40．Star wars is ______ adventure film and it is very interesting. [单选题] *A．aB．an (正确答案)C．the D．/。
1. a. Supplies Expense ..................................................... 1,565Supplies ............................................................... 1,565b. Unearned Rent .......................................................... 1,340Rent Revenue ...................................................... 1,340c. Wages Expense ........................................................ 2,150Wages Payable .................................................... 2,150d. Accounts Receivable ................................................ 11,278Fees Earned ......................................................... 11,278e. Depreciation Expense .............................................. 1,000Accumulated Depreciation ................................. 1,000 2. Adjusting entries are a planned part of the accounting process toupdate the accounts. Correcting entries are not planned, but ariseonly when necessary to correct errors.a. Accounts Receivable ................................................ 1,150Fees Earned ......................................................... 1,150 b. Supplies Expense ..................................................... 1,390Supplies ............................................................... 1,390 c. Rent Expense ............................................................ 6,000Prepaid Rent ........................................................ 6,000 d. Depreciation Expense .............................................. 1,650Accumulated Depreciation ................................. 1,650 e. Unearned Fees .......................................................... 4,725Fees Earned ......................................................... 4,725 f. Wages Expense ........................................................ 2,180Wages Payable .................................................... 2,180a. Accounts Receivable ..................................................... 3,200Fees Earned .............................................................. 3,200 b. Supplies Expense .......................................................... 2,590Supplies ..................................................................... 2,590 c. Depreciation Expense .................................................... 3,850Accumulated Depreciation ....................................... 3,850 d. Unearned Fees ............................................................... 1,000Fees Earned .............................................................. 1,000 e. Wages Expense .. (820)Wages Payable (820)2006June 30 Supplies Expense ................................................ 2,670Supplies ......................................................... 2,67030 Insurance Expense .............................................. 2,550Prepaid Insurance ......................................... 2,55030 Depreciation Expense—Equipment ................... 7,020Accumulated Depreciation—Equipment..... 7,02030 Depreciation Expense—Automobiles ................ 3,650Accumulated Depreciation—Automobiles 3,65030 Utilities Expense (420)Accounts Payable (420)30 Salary Expense .................................................... 1,560Salaries Payable ........................................... 1,56030 Unearned Service Fees ....................................... 2,000Service Fees Earned ..................................... 2,0001.a. Insurance Expense ................................................ 3,200Prepaid Insurance ............................................. 3,200b. Supplies Expense .................................................. 1,040Supplies ............................................................. 1,040c. Depreciation Expense—Building .......................... 1,320Accumulated Depreciation—Building ............. 1,320d. Depreciation Expense—Equipment ...................... 4,100Accumulated Depreciation—Equipment......... 4,100e. Unearned Rent ........................................................ 3,000Rent Revenue .................................................... 3,000f. Salaries and Wages Expense ................................ 1,760Salaries and Wages Payable ............................ 1,760g. Accounts Receivable ............................................. 3,200Fees Earned ...................................................... 3,200Prob. 3–5B Concluded2.BERSERK COMPANYAdjusted Trial BalanceDecember 31, 2006Cash ............................................................................ 3,700 ................ Accounts Receivable ................................................. 22,100 ................ Prepaid Insurance ...................................................... 1,600 ................ Supplies ...................................................................... 280 ................ Land ............................................................................ 75,000 ................ Building ...................................................................... 141,500 ................ Accumulated Depreciation—Building ...................... ............... 93,020 Equipment .................................................................. 90,200 ................ Accumulated Depreciation—Equipment .................. ............... 69,400 Accounts Payable ...................................................... ............... 8,100 Salaries & Wages Payable ........................................ ............... 1,760 Unearned Rent ........................................................... ............... 1,500 Ethel Pringle, Capital ................................................. ............... 134,000 Ethel Pringle, Drawing ............................................... 10,000 ................ Fees Earned ............................................................... ............... 199,600 Rent Revenue ............................................................. ............... 3,000 Salaries & Wages Expense ....................................... 97,340 ................ Utilities Expense ........................................................ 28,250 ................ Advertising Expense ................................................. 15,200 ................ Repairs Expense ........................................................ 11,500 ................ Depreciation Expense—Equipment ......................... 4,100 ................ Insurance Expense .................................................... 3,200 ................ Depreciation Expense—Building .............................. 1,320 ................ Supplies Expense ...................................................... 1,040 ................ Miscellaneous Expense ............................................. 4,050 ................510,380 510,380Prob. 3–6B1. a. Supplies Expense ..................................................... 1,025Supplies ............................................................... 1,025b. Accounts Receivable ................................................ 7,650Fees Earned ......................................................... 7,650c. Depreciation Expense .............................................. 3,100Accumulated Depreciation ................................. 3,100d. Wages Expense ........................................................ 1,100Wages Payable .................................................... 1,1002.TotalNet Total Total Owner’sIncome Assets Liabilities Equity Reported amounts $207,320 $440,960 $29,720 $411,240 Corrections:Adjustment (a) –1,025 –1,025 0 – 1,025 Adjustment (b) + 7,650 + 7,650 0 + 7,650 Adjustment (c) –3,100 –3,100 0 – 3,100 Adjustment (d) –1,100 0 + 1,100–1,100Corrected amounts $209,745 $444,485 $30,820 $413,665。
Matching Questions140. Match the following terms the appropriate definition.1. Depreciatio n expense The accounting system that recognizes revenues when earned and expenseswhen incurred.2. Time period principleThe accounting system where revenues are recognized when cash isreceived and expenses are recorded whencash is paid.3. Profit margin Items paid for in advance of receivingtheir benefits.4. Matchingprinciple Net income divided by net sales.5. Accrued revenuesThe expense created by allocating the cost of plant and equipment to the periodsin which they are used.6. Accrual basis accounting Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its usefullife.7. Cash basis accountingA principle that assumes that anorganization's activities can be divided into specific time periods such as months,quarters, or years.8. Prepaid expenses The principle that requires expenses to be reported in the same period as the revenues that were earned as a result ofthe expenses.9. Straight-lin e depreciation Revenues earned in a period that are both unrecorded and not yet received incash or other assets.141. Match the following terms with the appropriate definition.1. Adjusted trial balance A balance sheet that lists assets on the left side and liabilities and equity on theright.2. Adjusting entry A journal entry used at the end of an accounting period to bring an asset or liability account balance to its proper amount and update the related expenseor revenue account.3. Account form balance sheet A listing of accounts and balancesprepared before adjustments arerecorded.4. Accounting period The consecutive 12 months (or 52 weeks) selected as the organization'sannual accounting period.5. Contra accountA balance sheet that lists items vertically in the order: assets, liabilitiesand equity.6. Unadjusted trial balance The length of time covered by financialstatements.7. Interim financial reportsAn account linked with another account and having an opposite normalbalance.8. Fiscal yearFinancial reports covering less than one year, usually one, three, or six-monthperiods.9. Report form balance sheetA listing of accounts and balances prepared after adjustments are recordedand posted to the ledger.10. Natural business year A 12-month period that ends when acompany's sales activities are at theirlowest point.Problems1. On December 14 Bench Company received $3,700 cash for consulting services that will be performed in January. Bench records all such prepayments in a liability account. Prepare a general journal entry to record the $3,700 cash receipt.2. On December 31, Connelly Company had performed $5,000 of management services for clients that had not yet been billed. Prepare Connelly's adjusting entry to record these fees earned.3. A company has 20 employees who each earn $500 per week fora 5-day week that begins on Monday. December 31 of Year 1 is a Monday, and all 20 employees worked that day.a) Prepare the required adjusting journal entry to record accrued salaries on December 31, 2009.b) Prepare the journal entry to record the payment of salaries on January 4, 2010.4. Pfister Co. leases an office to a tenant at the rate of $5,000 per month. The tenant contacted Pfister and arranged to pay the rent for December 2009 on January 8, 2010. Pfister agrees to this arrangement.a.) Prepare the journal entry that Pfister must make at December 31, 2009 to record the accrued rent revenue.b.) Prepare the journal entry to record the receipt of the rent on January 8, 2010.5. Prior to recording adjusting entries on December 31, a company's Store Supplies account had an $880 debit balance. A physical count of the supplies showed $325 of unused supplies available as of December 31. Prepare the required adjusting entry.6. Prepare general journal entries on December 31 to record the following unrelated year-end adjustments.a. Estimated depreciation on office equipment for the year, $4,000.b. The Prepaid Insurance account has a $3,680 debit balance before adjustment. An examination of insurance policies shows $950 of insurance expired.c. The Prepaid Insurance account has a $2,400 debit balance before adjustment. An examination of insurance policies shows $600 of unexpired insurance.d. The company has three office employees who each earn $100 per day for a five-day workweek that ends on Friday. The employees were paid on Friday, December 26, and have worked full days on Monday, Tuesday, and Wednesday, December 29, 30, and 31.e. On November 1, the company received 6 months' rent in advance from a tenant whose rent is $700 per month. The $4,200 was credited to the Unearned Rent account.f. The company collects rent monthly from its tenants. One tenant whose rent is $750 per month has not paid his rent for December.。
会计学原理第3章习题答案会计学原理第3章习题答案第一节：会计的基本概念和会计要素在会计学中，会计的基本概念和会计要素是非常重要的。
会计的基本概念包括会计的定义、会计的目的、会计的对象以及会计的特征等。
会计要素则是指会计中用于记录和反映企业经济活动的基本要素，包括资产、负债、所有者权益、收入和费用等。
在本章的习题中，我们需要回答一些关于会计的基本概念和会计要素的问题。
例如，什么是会计的定义？会计的目的是什么？会计的对象是指什么？以及会计的特征有哪些？答案如下：- 会计的定义：会计是一门研究经济活动及其结果，以及对其进行记录、分类、汇总和报告的学科。
- 会计的目的：会计的目的是为了提供有关企业经济活动的信息，以便于管理者、投资者、债权人等利益相关方做出决策。
- 会计的对象：会计的对象是指企业的经济活动，包括资源的获取、使用和交换等。
- 会计的特征：会计的特征包括客观性、准确性、完整性、时效性、可比性和可理解性等。
第二节：会计等式和会计方程式会计等式和会计方程式是会计学中的重要概念。
会计等式是指资产等于负债加所有者权益的关系，即A = L + OE。
会计方程式则是指资产减去负债等于所有者权益的关系，即A - L = OE。
在本章的习题中，我们需要回答一些关于会计等式和会计方程式的问题。
例如，会计等式和会计方程式的含义是什么？为什么会计等式和会计方程式是平衡的？以及如果会计等式和会计方程式不平衡，会有什么影响？答案如下：- 会计等式和会计方程式的含义：会计等式和会计方程式表示了企业的资源来源和运用的平衡关系，即企业的资产来源于负债和所有者权益。
- 会计等式和会计方程式的平衡：会计等式和会计方程式之所以是平衡的，是因为每一笔经济活动都会对资产、负债和所有者权益产生影响，使得会计等式和会计方程式保持平衡。
- 会计等式和会计方程式不平衡的影响：如果会计等式和会计方程式不平衡，会导致会计记录的错误，进而影响到财务报表的准确性和可靠性。
《会计学》—作业题(第二次)第三章习题第三章工业企业主要生产经营过程核算和成本计算本章习题一、单项选择题1．企业实际收到投资者投入的资金属于企业所有者权益中的（）。
A．固定资产B．银行存款C．实收资本D．利润分配2．工业企业因采购材料而发生的装卸搬运费，支付时应计入（）。
A．“周转材料”账户B．“在途物资”账户C．“管理费用”账户D．“营业外支出”账户3．为了反映企业库存材料的增减变化及其结存情况，应设置（）账户。
A．在途物资B．原材料C．存货D．库存材料4．企业销售产品实现了收入，应（）。
A．借记“主营业务收入”账户B．贷记“主营业务收入”账户C．贷记“本年利润”账户D．贷记“营业外收入”账户5．企业结转已销售产品的制造成本时，应借记（）。
A．借记“主营业务收入”账户B．借记“本年利润”账户C．借记“主营业务成本”账户D．借记“库存商品”账户6．下列项目中属于营业外收入的有（）。
A．销售产品的收入B．销售材料的收入C．固定资产清理净收益D．出租固定资产的收入7．下列人员的工资中，通过“管理费用”科目核算的是（）。
A．生产车间工人工资B．车间管理人员工资C．企业管理人员工资D．销售部门职工工资8．“实收资本”账户一般按（）设置明细账户。
A．企业B．投资人C．捐赠者D．受资企业9．下面属于其他业务收入的是（）。
A．利息收入B．投资收益C．清理固定资产净收益D．出售材料收入10．张华出差时借款900元，回来后报销差旅费800元，退回现金100元，会计分录应为（）。
A．借：管理费用800库存现金100贷：其他应收款一张华900B．借：管理费用900贷：其他应收款一张华800库存现金100C．借：其他应收款一张华900贷：管理费用800库存现金100D．借：库存现金100其他应收款一张华800贷：:管理费用900二、多项选择题1．工业企业的主要经营过程包括（）。
A．筹资过程B．供应过程C．生产过程D．销售过程2．下列费用中应计入外购材料采购成本的有（）。
第三章账户与复式记账一、单选题1．会计科目是（）。
A、会计要素的名称B、报表的名称C、账户的名称D、账簿的名称2．下列账户中，贷方登记增加数的是（）。
A、银行存款B、销售费用C、短期借款D、长期待摊费用3．借贷记账法的借方表示（）。
A、资产增加,负债及所有者权益减少B、资产增加,负债及所有者权益增加C、资产减少,负债及所有者权益减少D、资产减少,负债及所有者权益增加4．下列各项目中，属于简单会计分录的是（）。
A、一借一贷分录B、一借多贷分录C、一贷多借分录D、多借多贷分录5．借贷记账法的贷方表示( )。
A、资产减少,负债及所有者权益减少B、资产增加,负债及所有者权益增加C、资产减少,负债及所有者权益增加D、资产增加,负债及所有者权益减少6．复式记账是对每项经济业务都要以相等的金额在（）相互联系的账户中进行记录的方法。
A、一个账户B、两个账户C、两个或两个以上D、所有账户7．借贷记账法试算平衡的方法是（）。
A、总账及所属明细账的余额平衡B、差额平衡C、所有资产类和负债类账户的发生额平衡D、发生额平衡和余额平衡8．存在着对应关系的账户，彼此称为（）。
A、对应账户B、相对账户C、对称账户D、相关账户9．采用复式记账法在账户中登记经济业务时,其特点是有关账户之间存在着（）。
A、从属关系B、对应关系C、对立关系D、平行登记关系10．总分类账户是根据（）设置的，提供各种总括核算指标的，简称总账账户。
A、二级会计科目B、一级会计科目C、宏观管理要求D、微观管理要求11．权益类账户贷方登记（）。
A、债权数B、增加数C、减少数D、余额数12．账户是根据（）开设的。
A、会计准则B、会计制度C、会计科目D、会计报表13．借贷记账法,是以（）为理论基础的。
A、借贷记账符号B、资产与权益的平衡关系C、账户的平行登记D、试算平衡14．账户的余额一般与（）在同一方向。
A、增加额B、减少额C、发生额D、实际额15．账户的对应关系是指（）。
